The Following Standard Cost Card Is Provided for Navid Company's

The following standard cost card is provided for Navid Company's Product A: $\begin{array}{|l|r|}\hline \text { Direct material (2lbs.@\$5.00 per lb.) } & \$ 10.00 \\\hline \text { Direct labor (1hr@ } \$ 8.00 \text { per hr.) } & 8.00 \\\hline \text { Variable overhead (1 hr.@ } \$ 3.00 \text { per hr.) } & 3.00 \\\hline \text { Fixed overhead (1 hr.@\$2.00 per hr.) } & \underline {2.00} \\\hline \text { Total standard cost per unit } & \underline {\$ 23.00} \\\hline\end{array}$ The fixed overhead rate is based on total budgeted fixed overhead of $12,000.During the period,the company produced and sold 5,800 units at the following costs: Direct material 12,200 pounds @ $4.80 per pound
Direct labor 5,950 hours @ $8.00 per hour
Overhead $29,920
The standard manufacturing cost per unit is $23.00.What is the actual manufacturing cost per unit? (Do not round intermediate calculations. )

A) $23.46.
B) $36.16.
C) $17.96.
D) Cannot be determined from the information provided.